C. A DISTRICT ad valorem tax levy shall constitute a lien upon the benefitted property

Board of County Commissioners Meeting of the Special Districts · 2026-06-16 · agenda_item

This item concerns the final imposition of ad valorem taxes by a district against agriculturally classified properties. The County Administrator is directed to prepare a preliminary Assessment Roll for the upcoming fiscal year, which begins October 1, 2026. This roll will identify specific lots and parcels within the district that will be subject to these taxes. A public hearing is scheduled for July 21, 2026, to receive public comments on the proposed tax levy. The taxes will be collected on the same bill as county ad valorem taxes. This process involves the creation of an assessment roll and a public hearing, indicating an early stage in the administrative process. While no direct construction is described, the establishment of tax levies and assessment rolls for agricultural properties could eventually lead to future development or infrastructure projects within the district. Businesses involved in property assessment, legal services related to taxation, and potentially land management or agricultural services may find opportunities as this process moves forward.